{
  "url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/section-3",
  "json_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026/section-3.json",
  "legislation": "asp/2026/18",
  "legislation_title": "Visitor Levy (Amendment) (Scotland) Act 2026",
  "legislation_url": "https://openlegislation.uk/visitor-levy-amendment-scotland-act-2026",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Significant modification of VL scheme: adjusted implementation periods",
  "text": "(1) Section 14 of the 2024 Act (required content of a scheme) is modified as follows.\n(2) In subsection (3), the words “, or on which a significant modification is to take effect,” are repealed.\n(3) After subsection (3) insert—\n“(3A) If a VL scheme is in force, the date on which a significant modification of the scheme is to take effect—\n(a) in the case of a modification of the type mentioned in paragraph (a) or (c) of subsection (4), must be at least 18 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal,\n(b) in the case of a modification of the type mentioned in paragraph (b), (ba) or (bb) of subsection (4), must be at least 6 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal.\n(3B) If a VL scheme is not yet in force, the date on which a significant modification of the scheme is to take effect must be at least 18 months after the date on which the local authority publishes a report under section 13(1)(c) stating that it intends to proceed with the original or modified proposal.”.\n(4) In subsection (4), for “subsection (3)” substitute “subsections (3A) and (3B)”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 3 not in force at Royal Assent, see s. 16(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 3 in force at 22.7.2026 by S.S.I. 2026/198, reg. 2 (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2026/18/section/3",
    "retrieved_at": "2026-10-29T20:11:38.409984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}